JYOTI SAROOP GROVER PROP. MS SANT METAL INDUSTRIES SEKHU ROAD, WARD 7 MALOUT,PUNJAB vs. THE AO NFAC DELHI JURISDICTIONAL AO THE ACIT CENTRAL CIRCLE AMRITSAR, PUNJAB
Appeal stand dismissed
ITA 335/ASR/2024[2021-22]Status: DisposedITAT Amritsar18 Aug 2025AY 2021-22
Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Udayan Das Gupta, Jm 1. आयकर अपील सं./ Ita No. 335/Asr/2024 (िनधा"रण वष" / Assessment Year: 2021-22) Ms. Jyoti Saroop Grover Dcit - Central Circle (Prop. Ms. Sant Metal Industries) Amritsar बनाम/ Vs. Sekhu Road, Ward No 7 Punjab-143001 Malout, Punjab – 152 107 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Ajrpg-8929-P (अपीलाथ"/Appellant) : (""थ" / Respondent) & 2. आयकर अपील सं./ Ita No. 434/Asr/2024 (िनधा"रण वष" / Assessment Year: 2021-22) Dcit - Central Circle Ms. Jyoti Saroop Grover Amritsar (Prop. Ms. Sant Metal Industries) बनाम/ Vs. Punjab-143001 Sekhu Road, Ward No 7 Malout, Punjab – 152 107 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Ajrpg-8929-P (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/Appellant By : Sh. Sudhir Sehgal (Advocate) –Ld.Ar ""थ"कीओरसे/Respondent By : Sh. Abhishek Pal Garg (Cit) – Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 17-07-2025 घोषणाकीतारीख /Date Of Pronouncement : 18-08-2025 आदेश / O R D E R Manoj Kumar Aggarwal () 1. Aforesaid Cross-Appeals For Assessment Year (Ay) 2021-22 Arises Out Of An Order Of Ld. Commissioner Of Income Tax (Appeals)-5, Ludhiana
For Appellant: Sh. Sudhir Sehgal (Advocate) –Ld.ARFor Respondent: Sh. Abhishek Pal Garg (CIT) – Ld. DR
Section 133(6)Section 143(3)Section 69C
145(3) and estimated gross profit of Rs.1% on entire sale of Rs.17.21 Crores which worked out to be Rs.17.21 Lacs. Aggrieved, the assessee as well as revenue is in further appeal before us.
Our findings and Adjudication
4. From the case records, it emerges that the assessee carries out manufacturing activity since the year 2004. The substantial purchases made
